https://www.taxtmi.com/caselaws?id=193684 The Tribunal upheld the CIT(A)'s decision to quash the assessment order due to the AO's failure to issue a draft order under section 144C, deeming it a violation of natural justice and statutory provisions. The Tribunal emphasized that such procedural lapses render the assessment order void and without jurisdiction, leading to the dismissal of the appeal without addressing the merits of the adjustments or disallowances made by the Transfer Pricing Officer. en-us Tue, 29 Nov 2016 00:00:00 +0530 Sat, 12 Aug 2017 08:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193684 The Tribunal upheld the CIT(A)'s decision to quash the assessment order due to the AO's failure to issue a draft order under section 144C, deeming it a violation of natural justice and statutory provisions. The Tribunal emphasized that such procedural lapses render the assessment order void and without jurisdiction, leading to the dismissal of the appeal without addressing the merits of the adjustments or disallowances made by the Transfer Pricing Officer. Case-Laws Income Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193684